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NY D85020




December 11, 1998

CLA-2-73:RR:NC:MM:113 D85020

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.0080; 8211.91.5060; 8215.20.0000; 8215.99.2000

Mr. Roberto Colon
Eleven Eleven Corporation
P.O. Box 305
Catano, Puerto Rico 00963-0305

RE: The tariff classification of flatware from Thailand

Dear Mr. Colon:

In your letter dated November 25, 1997, you requested a tariff classification ruling.

The merchandise is knives, forks, and spoons designed for use by young children. The first style of flatware consists of stainless steel spoons having plastic-coated bowls (item number 204). The spoons do not have any working edges, working surfaces or other working parts of base metal.

The applicable subheading for the plastic-coated spoons will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, other, of stainless steel, other. The duty rate will be 2.3 percent ad valorem. Effective January 1, 1999, the rate of duty will be 2 percent ad valorem.

Articles classifiable under subheading 7323.93.0080, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Item number 206 is a 3-piece flatware set consisting of a knife, fork, and spoon made of stainless steel with white plastic handles. The handles are decorated with cartoon-like characters and heart-shaped balloons. The flatware set is retail packed on a blister card.

The applicable subheading for the 3-piece flatware set (item number 206) will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish knives, butter knives, sugar tongs and similar kitchen or tableware, other sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the rate of duty of the knife, 0.8 cent each plus 4.1 percent ad valorem under 8211.91.5060, will be the highest and will therefore apply to the whole set. The specific rate of duty, 0.8 cent, is assessed on each piece in the set. Effective January 1, 1999, the rate of duty will be 0.7 cent each plus 3.7 percent ad valorem.

Articles classifiable under subheading 8211.91.5060, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Item number 207 is a 2-piece flatware set containing a fork and a spoon made of stainless steel with white plastic handles. The handles are ornamented with pictures of bunnies on swings. The fork and spoon are packaged for retail sale on a blister card.

The applicable subheading for the 2-piece flatware set (item number 207) will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish knives, butter knives, sugar tongs and similar kitchen or tableware, other sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the rate of duty of the fork, 0.5 cent each plus 3.2 percent ad valorem under 8215.99.2000, will be the highest and will therefore apply to the whole set. The specific rate of duty, 0.5 cent, is assessed on each piece in the set. In 1999, the rate of duty will remain unchanged.

Articles classifiable under subheading 8215.99.2000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Director

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